Construction

Act 2 of 1971, § 2914-G, under TAX REFORM CODE OF 1971.

Act 2 of 1971, § 2914-G

Section 2914-G. Construction.

Except as expressly provided in this article, this article shall not:

(1) be construed to relieve a person, corporation or other entity from the filing of a return or from a tax, penalty or interest imposed by the provisions of any law;

(2) affect or terminate a petition, investigation, prosecution, legal or otherwise, or other proceeding pending under the provisions of any such law; or

(3) prevent the commencement or further prosecution of a proceeding by the proper authorities of the Commonwealth for violation of any such law or for the assessment, settlement, collection or recovery of tax, penalty or interest due to the Commonwealth under any such law.

(2914-G added July 13, 2016, P.L.526, No.84)